MD HB251

Changes the audit cycle for local departments of social services from a mandatory 3-year interval to a flexible 4-year interval, with the Office of Inspector General able to require more frequent 3-year audits on a case-by-case basis

Requires the Office of Inspector General to consider specific risk factors when setting audit intervals: materiality and risk profile of programs and fiscal activities, nature and extent of prior audit findings, and any other risk-related factors

Audits must comply with Institute of Internal Auditors standards, and written reports of findings must be distributed to the local board and local governing authority

Amends Section 3–602 of the Human Services Article in the Annotated Code of Maryland

Takes effect October 1, 2025